个人所得年终省税十招

1. FILING STATUS. 以家长身份比个人身份好. 但必须为孩子父母或抚养人维持一个家. 但你并不须同住,只要提供半数以上的开销,包括养老院开销.
2. 高收入者. 由你申报你退休父母的人头扣税(PERSONAL EXEMPTION)较合算.
3. CHILD TAX CREDIT: FOR CHILDREN YOUNGER THAN 17 YEAR OLD: UP TO $600. BUT HIGH INCOME PEOPLE, THIS CREDIT WILL BE PHASE OUT (着量削减)
4. AMT (别样最低税) IT IS FOR HIGH INCOME PEOPLE. TAX SOFTWARE CAN HELP TO CALCULATE ITS AMOUNT.
5. CAPITAL GAIN TAX USUALLY IS LESS THAN INCOME TAX. BUT THOSE CAPITAL HAS TO BEEN HOLD FOR MORE THAN ONE YEAR TO FIVE YEARS.

资产转移计划(Estate Planning)

经常运用的工具:
Will, Living Trust(可变更信托), General Durable Power of Attorney(委任书), Appointment of Health Care Agent, Advance Medical Directive, Irrevocable Life Insurance Trust.

如果没有遗嘱, 家属要面对第一个法律程式就是公开认证:Probate.Can last two years.
遗产税:46% (2006)